Collective A.: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Collective A.
Largest movements
- Receivables within one year -€8,799
down €8,799 (-82.7%), from €10,643 to €1,844
of which Trade receivables: -€9,309
- Stocks and contracts +€6,992
up €6,992 (+21.5%), from €32,468 to €39,460
- Tangible fixed assets -€4,044
down €4,044 (-27.0%), from €14,955 to €10,911
of which Other tangible fixed assets: -€3,885
- Cash +€1,492
up €1,492 (+25.0%), from €5,972 to €7,463
mainly Receivables within one year (+€8,799) and Other debts (+€5,281)
- Debts after one year -€8,136
down €8,136 (-36.9%), from €22,055 to €13,919
- Other debts +€5,281
up €5,281 (+60.5%), from €8,735 to €14,016
- Trade debts -€2,594
down €2,594 (-17.4%), from €14,924 to €12,330
- Profit (loss) carried forward +€1,483
up €1,483 (+33.6%), from -€4,411 to -€2,927
- Gross operating margin +€1,827
up €1,827 (+32.1%), from €5,699 to €7,526
- Other operating charges +€970
up €970 (+655%), from €148 to €1,118
- Financial charges -€141
down €141 (-13.6%), from €1,038 to €897
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,833 | €60,474 | -€4,359 | -6.7% |
| Fixed assets | 21/28 | €15,750 | €11,706 | -€4,044 | -25.7% |
| Tangible fixed assets | 22/27 | €14,955 | €10,911 | -€4,044 | -27.0% |
| Furniture and vehicles | 24 | €374 | €215 | -€159 | -42.4% |
| Other tangible fixed assets | 26 | €14,581 | €10,696 | -€3,885 | -26.6% |
| Financial fixed assets | 28 | €795 | €795 | = | 0.0% |
| Current assets | 29/58 | €49,083 | €48,768 | -€316 | -0.6% |
| Stocks and contracts in progress | 3 | €32,468 | €39,460 | +€6,992 | +21.5% |
| Stocks | 30/36 | €32,468 | €39,460 | +€6,992 | +21.5% |
| Amounts receivable within one year | 40/41 | €10,643 | €1,844 | -€8,799 | -82.7% |
| Trade receivables | 40 | €10,643 | €1,334 | -€9,309 | -87.5% |
| Other amounts receivable | 41 | - | €510 | +€510 | |
| Cash at bank and in hand | 54/58 | €5,972 | €7,463 | +€1,492 | +25.0% |
| Total equity and liabilities | 10/49 | €64,833 | €60,474 | -€4,359 | -6.7% |
| Equity | 10/15 | €10,589 | €12,073 | +€1,483 | +14.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,411 | -€2,927 | +€1,483 | +33.6% |
| Amounts payable | 17/49 | €54,243 | €48,401 | -€5,843 | -10.8% |
| Amounts payable after more than one year | 17 | €22,055 | €13,919 | -€8,136 | -36.9% |
| Financial debts | 170/4 | €22,055 | €13,919 | -€8,136 | -36.9% |
| Amounts payable within one year | 42/48 | €32,188 | €34,481 | +€2,293 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €7,986 | €8,136 | +€150 | +1.9% |
| Trade debts | 44 | €14,924 | €12,330 | -€2,594 | -17.4% |
| Suppliers | 440/4 | €14,924 | €12,330 | -€2,594 | -17.4% |
| Taxes, remuneration and social security | 45 | €543 | - | -€543 | |
| Taxes | 450/3 | €543 | - | -€543 | |
| Other amounts payable | 47/48 | €8,735 | €14,016 | +€5,281 | +60.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,044 | €4,044 | = | 0.0% |
| Other operating charges | 640/8 | €148 | €1,118 | +€970 | +655% |
| Gross operating margin | 9900 | €5,699 | €7,526 | +€1,827 | +32.1% |
| Operating profit (loss) | 9901 | €1,508 | €2,365 | +€857 | +56.9% |
| Financial income | 75/76B | €1 | €16 | +€15 | +1,304% |
| Recurring financial income | 75 | €1 | €16 | +€15 | +1,304% |
| Financial charges | 65/66B | €1,038 | €897 | -€141 | -13.6% |
| Recurring financial charges | 65 | €1,038 | €897 | -€141 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €470 | €1,483 | +€1,013 | +215% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | €470 | €1,483 | +€1,013 | +216% |
| Profit (loss) for the period to be appropriated | 9905 | €470 | €1,483 | +€1,013 | +216% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.